Mark B. Email and Phone Number

Financial consultant to trustee appointed by Federal Bankruptcy Court. - Strategic advisor to trustee regarding asset liquidations, entity relationships, and financial agreements- Oversee move out and liquidation of debtor's corporate office and safe guarding of debtor records- Communicate and coordinate with debtor's external vendors and agencies regarding repossessions and creditor claims

The Chief Financial Officer has full responsibility for all aspects of Financial Reporting, Insurance Risk Management, IT and HR functions, including: • Advisory to the CEO on all significant activities and decisions, including asset acquisitions and divestitures, location closures, key management employment and strategic business initiatives• Oversee all financial and treasury activities and relationships• Financial Manager for two affiliates in chapter 11 Bankruptcy proceedings• Work closely with bankruptcy counsel, US Trustee, Creditor Committee and Investment Bankers to restructure over $30 Million indebtedness • Led turnaround initiatives to improve the Company’s operations and longevity, including significant cost reductions, asset divestitures and location closures• Negotiated and closed a $5 Million Factoring Line of Credit• Work closely with business unit leaders to evaluate business improvement opportunities and lead change initiatives• Implemented first ever budgetary process of the Company which lead to significant cost savings and improvements in the business environment in less than three months• Developed cash flow monitoring reports and 15 week cash flow projections • Launched an improved health insurance program which significantly enriched employee benefits and employee morale with minimal cost increase • Launched a revenue tracking tool to ensure revenue tickets are created and submitted daily at branch level and timely and accurately recorded in accounting system at Corporate office• Launched American Express company credit card system

• Design, validation and implementation of key business processes and tools of SAP (FI-SD-MM)• Responsible for resolving technical accounting research issues for the North America consolidated reporting group, that is comprised of more than 25 active reporting subsidiaries (equity method) and a FIN 46(R) consolidation group.• Commercial and Real Estate refinancing of 13 locations.• Responsible for the completion and accuracy of the overall external and internal financial reporting, including designing reports of underlying data within the accounting reporting system (SAP & Microsoft Navision). • Completion of mergers, acquisitions and dispositions of corporations and partnership interests (including subsidiaries with less than 100% ownership).• Responsible for detailed review of work papers, including income statement, balance sheet, cash flows, footnotes and consolidations. • Manage domestic taxation and reporting, including federal, state, sales/use tax, property taxes, and audits (IRS/State & Local). • Supervise monthly close process for corporate office and operational business units• Streamlined month end closing process and reduced close timeline from 15 days down to 5 days.• Responsible for Corporate Department budgeting, review and analysis of consolidated budgets• Responsible for supervising the performance of 18 on site and 12 offsite resources of all general accounting functions.• Responsible for up to 7 direct reports, which includes three divisional accounting managers, tax department, and the AP department.• Provide reviewed and finalized monthly financial statements to US CFO, CEO, Executive Committee and global Headquarters on a timely basis.• Serve as officer of the US companies as Assistant VP of Finance for tax and compliance matters. • Key member of the integration of the US consolidated group into the Spanish ownership structure.• Created and Implemented Purchase Order policy and procedure within accounting system.

• Audited a diverse portfolio of clients, including private and publicly listed companies in various industries such as seismic exploration equipment manufacturing, homebuilding, oilfield services, service companies, construction contract companies (percentage of completion) and employee benefit plans. • Responsible for client risk assessment, design and execution of audit approaches, and internal control reviews on all major business processes.• Plan, coordinate, test and evaluate the internal controls over financial reporting for a multi-location public company under the Sarbanes Oxley Section 404.• Interacted with corporate controller, internal auditors and Sarbanes-Oxley consultants to achieve compliance under the Sarbanes Oxley Section 404. • Provided management recommendations to company executives and internal accounting members.• Reviewed U.S. Securities and Exchange Commission filings of a publicly listed company, including 10-K, 10-Q, 8-K, S-3 and S-8.• Effectively and accurately conducted technical research on various accounting standards, interpretations and other source literature.• Assisted clients with implementation and interpretation of accounting standards.• Coordinated audit team activities to meet objectives within time constraints; supervised and mentored junior staff• Prepare and communicate performance evaluations for engagement personnel. • Assisted in recruiting prospective employees, including office presentations and interviews.